In terms of taxation, it is mainly to declare tax payment, settle corporate tax matters, and issue tax payment certificates after there is no problem. The cancellation of many companies is stuck in the tax step, because the company mainly involves a lot of taxes in its business process, and the cancellation of the company depends on the accounts within three years. If the accounts and tax returns are not made in accordance with the regulations in the previous account books, or there is tax evasion during the tax return period. Shenzhen companies should pay attention to all kinds of taxes owed and fines, such as enterprise income tax, individual tax and additional tax. , which the company itself needs to pay during the operation period. Those unpaid must be paid together before cancellation, which may result in some late fees and fines. Tax cancellation needs to pay off the previous tax arrears and fines.
When an enterprise cancels, it is necessary to set up a liquidation group to publicize the debts and settle all the debts. Although stamp duty is a small tax, it is a necessary item to cancel tax. Stamp duty will be levied on important contracts of enterprise business, and tax will be paid before cancellation.
Industrial and commercial cancellation means cancellation of business license. You need to bring the original and photocopy of the certificate, the resolution of the shareholders' meeting and the tax payment certificate before you can go through the cancellation procedures. Remember not to forget to cancel the bank account and seal of the company.
The process of cancellation of the company is probably that the enterprise goes to the tax bureau to apply for cancellation, the tax bureau audits the accounts, the company pays back the taxes owed, and then it can go to the industrial and commercial bureau to handle the industrial and commercial cancellation with the tax notice.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixteenth
Taxpayers engaged in production and business operations shall, if the contents of tax registration change, report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration to the administrative department for industry and commerce.
Regulations of the People's Republic of China on the Administration of Company Registration
Article 42 Under any of the following circumstances, the liquidation group of the company shall apply to the original company registration authority for cancellation of registration within 30 days after the liquidation of the company is completed:
(1) The company is declared bankrupt according to law.
(2) The business term specified in the articles of association expires or other reasons for dissolution specified in the articles of association occur, except that the company survives by amending the articles of association;
(3) The shareholders' meeting or general meeting decides to dissolve, or the shareholders of a one-person limited liability company or the board of directors of a foreign-invested company decides to dissolve;
(4) The business license is revoked, ordered to close or revoked according to law;
(5) The people's court is dissolved according to law;
(6) Other circumstances of dissolution as stipulated by laws and administrative regulations.
Article 44 The company shall be cancelled by the company registration authority and terminated.